What is a Disabled Persons Homeowner Exemption?
This exemption provides disabled persons with an annual $2,000 reduction in the equalized assessed value (EAV) of the property.
What criteria makes someone eligible for the Disabled Persons Homeowner Exemption?
To qualify the applicant must be:
- disabled or become disabled during the Tax Year,
- own or have a legal or equitable interest in the property, or a leasehold interest of a single-family residence,
- occupy the property as the principal residence on January 1, 2018 and
- be liable for the payment of property taxes.
If a person?s home previously received the Disabled Persons Homeowner Exemption and the taxpayer now resides in a facility licensed under the Nursing Home Care Act, his or her home is still eligible to receive this exemption provided:
- the property is occupied by that person's spouse, or
- the property remains unoccupied.
What additional documentation do I need to submit with my Disabled Persons Homeowner Exemption Application?
Applicants must complete the exemption application with the Cook County Assessors Office and must provide one of the following documents:
- Class 2 Disabled Person Illinois Identification Card from the Illinois Secretary of State?s Office
- Proof of Social Security Administration disability benefits. This proof includes an award letter, verification letter, or annual cost of living adjustment
- Proof of Veterans? Administration disability benefits.ÿ This proof includes an award letter of total (100%) disability, pension statement, or statement showing compensation rated at 100%.
- Proof of Railroad or Civil Service disability benefits is an award letter of total (100%) disability.
If a taxpayer can not provide proof with one of the items listed above they will need to submit the Illinois Department of Revenue?s Form PTAX 343-A Physician?s Statement of Proof of a Disability. The taxpayer may also be required to be re-examined by an IDOR designated physician.
Please Note: This exemption cannot be received with the Disabled Veterans? Standard Homeowner Exemption.